Quality of accounting information in light of cloud computing technology An exploratory study of the opinions of a sample of academics and professionals in Iraq

Abstract

The research aims to shed light on the impact of using cloud technology on the financial performance of companies in Iraq, with a focus on improving the quality of accounting information and financial reports. The researchers highlight the benefits of cloud computing and the necessary measures to improve reliance policies. They rely on the use of a questionnaire and statistical analysis using the SPSS program to analyze variables and provide correlations. The researchers reached important conclusions, including the positive relationship between cloud computing and the quality of accounting information. It stresses the need to encourage Iraqi companies to adopt cloud accounting applications to improve their performance and the quality of their financial information, and concrete recommendations are presented, such as providing high-quality data centers to enhance investment in cloud accounting, and increasing awareness and confidence in the use of cloud accounting programs. It also stresses the importance of training accountants in technology and developing their skills.